During 2021, Raines Umbrella Corporation had sales of $757,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $460,000, $102,000, and $147,500, respectively. In addition, the company had an interest expense of $73,400 and a tax rate of 25 percent. (Ignore any tax loss carryforward provisions and assume interest expense is fully deductible.) a. What is the companys net income/loss for 2021? (Do not round intermediate calculations and enter your answer as a positive value.) b. What is the company's operating cash flow? (Do not round intermediate calculations.)